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2017 (5) TMI 273
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.... The show cause notice dated 22.03.2010 was adjudicated, the demand was confirmed along with interest and imposition of equivalent of penalty on the appellants. The appellants went in appeal before the Commissioner (Appeals) who dismissed the appeal and upheld the adjudication order. Aggrieved by the same, the appellants are before this Tribunal. 2. Learned Advocate for the appellant submits that the extended period is not invokable as the issue was debatable and initially the judgement in the case of GTC Industries held the field and subsequently the matter was referred to the larger bench. She invited attention to the page 50 of the paper book to argue that their contentions and case laws have not been duly considered by the Commission....
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....benefit by showing the same in their expenditure, whereas actually the expenses are not borne by them bu the buyers i.e. Workers/staff. Thus I do not find any creditability in their contention that employment of outdoor caterer for providing catering services has to be considered as an input service relating to the business and Cenvat Credit in respect of the same will be admissible. The decision in the case of GTC Industries Limited, is a remand order wherein the matter has been sent back to the lower authority for passing appropriate orders. In view of this, I find that the credit taken in respect of the Catering service is not admissible to them. " 4. He also submits that the extended period has therefore rightly been invoked as there....